Tools · ISO 14064-1
The climate side of a CSR programme starts with an inventory, and an inventory starts with classification. Six categories, and two cases where the answer depends on your consolidation approach.
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Choose a source to see its category and reporting item.
3. Your reporting boundary
Coverage of the six categories
Add your sources one by one: the six categories fill up as you go, and the ones left empty are exactly the questions a verifier will ask.
The six category titles are quoted from the French edition of ISO 14064-1:2018. The English, Spanish and Arabic versions of this page are a working translation and do not replace the official text.
HEMC
Classify your emissions under ISO 14064-1
Indicative value. None of the standards cited imposes a threshold or a calculation method: the method used, the boundary and the source of the data must be stated beside the result.
A greenhouse gas inventory is rarely challenged on its emission factors, which are public, and almost always on its boundary. A source placed in the wrong category distorts two category totals at once, and a source counted twice inflates a figure nobody will be able to reproduce. Clause 5.2.4 sets six categories; Annex B details their reporting items and flags the places where the same emission could attach to two of them. Those places are what cost, and that is where this tool stops you.
Set the organizational boundary and the consolidation approach
Clause 5.1 offers a choice between control, financial or operational, and equity share. The organization shall document and state the one it applies: this is not an internal setting, it belongs in the report.
Define the reporting boundary
Clause 5.2.1 asks you to identify the direct and indirect emissions and removals associated with your operations, and to document them.
Place each source in one of the six categories
Clause 6.1 is explicit: sources and sinks shall be identified and classified into one of the categories set out in 5.2.4. That is what this tool does.
Assess the significance of your indirect emissions
Clause 5.2.3 asks you to apply and document a process, using your own predetermined criteria. The standard mentions magnitude, level of influence, access to information and data accuracy. It sets no numeric threshold.
Quantify, report, and justify any exclusion
Significant indirect emissions shall be quantified and reported, and excluding any of them shall be justified.
Sources and verification
Values and definitions verified on 2026-09-02.
Indicative result. It helps you position yourself; it replaces neither a specialist's analysis nor the reporting obligations that apply to your activity.
A greenhouse gas inventory does not stand alone: it builds on the environmental aspects your management system has already identified, and it feeds your environmental objectives in return.
The environmental side of a management system goes beyond the inventory alone: our QHSE expertise describes how we handle it. See this expertise
The free ISO 14001 audit checklist, to place your environmental aspects and the planning that handles them.
Download the ISO 14001 checklistThe ISO 14001:2026 documentation toolkit, with its procedures, registers and editable flowcharts.
See the ISO 14001 toolkitOnline version
The ISO 14001 workbook you have here also exists as an online audit, with 54 control points, a rate that updates as you go and a history of your passes. It is not the same document, it is the same standard tooled differently.
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